series
| Sept. 22, 1940 | BRA-SP | 1940 | São Paulo FC | 2 - 3 | Ypiranga | 1 | |
| Aug. 4, 1940 | BRA-SP | 1940 | São Paulo FC | 0 - 4 | Ypiranga | 1 |
scoreboard
| BRA-SP | 1940 | Palmeiras | 3 - 2 | Portuguesa Santista | 1 | |
| BRA-SP | 1940 | Comercial (SP) | 3 - 1 | SP Railway | 1 | |
| BRA-SP | 1940 | Corinthians | 1 - 3 | Portuguesa | 1 |